CLA-2-59:RR:NC:TA:350 K89806

Mr. Allan Guggenheim
Continental Textile Corporation
261 Fifth Avenue
New York, NY 10016-7601

RE: The tariff classification of three flocked textile fabrics, for use in the manufacture of draperies, from Pakistan.

Dear Mr. Guggenheim:

In your letter dated September 24, 2004, which was a follow-up to your earlier inquiry where we requested additional information, you requested a tariff classification ruling. This letter is on behalf of Al-Abid Silk Mills, Pakistan.

You mention three specific styles, which are all similar in construction and composition. The three styles are Rhapsody, Heavenly and Barosa.

All three materials are of a piece dyed, jacquard woven construction and are composed of a 60% cotton/40% polyester man-made fiber blend. The back surface of these fabrics have all received an application of an acrylic foam coating containing a cotton flock mixed in. This application leaves the treated surface with a softer texture as well as a noticeably fibrous nature.

The applicable subheading for the three materials will be 5907.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, … not laminated, of vegetable fibers other than cotton. The duty rate will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division